General Motors Corp. v. United States

Memorandum Opinion and Order

RE, Chief Judge:

In this action, plaintiff, General Motors Corporation, challenges the imposition of “diversion” duties upon certain merchandise imported from Canada, and described as “dealer radio packs.” The “dealer radio packs” consist of fabricated radio compo nents which, after importation, are assembled into automotive radios.

Upon entry into the United States, since plaintiff claimed that the radios were “intended for use as original equipment in the manufacture in the United States of a motor vehicle,” the Customs Service classified the merchandise under item…